Tariff classification of lead sub-oxide turns on free lead content and HSN support for Heading 3823.00.

Lead Sub-Oxide (Grey) produced by controlled oxidation of pure lead was analysed for tariff classification, with the key question being whether it fell under Heading 2824.00 as a lead oxide or under Heading 3823.00 as a grey oxide product. The text states that the presence of substantial free lead meant the product was not a fully oxidised or separately chemically defined compound, so it did not fit Chapter 28. It also relies on the HSN Explanatory Note to Heading 38.23, which specifically includes grey oxide obtained by controlled oxidation of pure lead in a ball mill process. On that basis, the product is classified under Heading 3823.00.

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Issues: Whether Lead Sub-Oxide (Grey), manufactured by controlled oxidation of pure lead and containing lead oxide with free lead, is classifiable under Heading 2824.00 as lead oxides or under Heading 3823.00.

Analysis: Heading 2824.00 covers lead oxides and, on the facts found, the product is not a fully oxidised or separately chemically defined compound. The presence of free lead in substantial quantity takes it out of the scope of Chapter 28. The HSN Explanatory Note for Heading 38.23 specifically includes grey oxide obtained by controlled oxidation of pure lead in a ball mill process and used in the manufacture of storage battery plates. The interpretative rules do not assist the appellant because the product is not shown to answer the specific tariff description under Heading 2824.00.

Conclusion: Lead Sub-Oxide (Grey) is classifiable under Heading 3823.00 and not under Heading 2824.00, against the assessee.

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